Person who may make declaration of tax dues

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..... the Chapter has been issued or made before the 1 st day of March, 2013: Provided that any person who has furnished return under section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return: Provided further that where a .....

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..... s made thereunder; or ( b ) an audit has been initiated, and such inquiry, investigation or audit is pending as on the 1st day of March, 2013, then, the designated authority shall, by an order, and for reasons to be recorded in writing, reject such declaration. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management In .....

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